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Sometimes the Tax Agency carries out inspections because it suspects that some legal figure is being used with the sole intention of reducing taxation, in which case it usually resorts to article 16 of Law 58/2003, of December 17, General Tax Law (hereinafter, LGT), to justify the “simulation” of a legal transaction and apply a […]
Author Archives: Marina Ramírez
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On July the 9th, 2021, Law 11/2021, on measures for the prevention and fight against Tax Fraud, was published. This law has brought about significant Tax changes. In this article, we will focus on one of them, which corrects the surcharges applied when Tax Returns are filed late. Specifically we are referring to section 2 […]